ISIS) seminar "Advance withdrawal, inheritance, division of an estate and execution of a will in tax law" (seminar folder)
Case studies, detailed solutions and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS seminar "Erbvorbezug, Erbgang, Erbteilung und Willensvollstreckung im Steuerrecht" (Advance withdrawal, inheritance, division of an estate and execution of a will in tax law) of 26 November 2020, which was held at the Marriott Hotel in Zurich under the direction of Peter Mäusli-Allenspach.
Content
In Switzerland, more and more assets are being inherited, according to newspaper reports CHF 94 billion this year alone. A clear regulation of the succession and, under certain circumstances, a transfer of part of the assets during one's lifetime prevent gruelling inheritance disputes.
On the one hand, an overview is given of the current status of civil law structuring options. On the other hand, the tax law aspects are presented in depth and explained using practical examples. Cross-border aspects and the use of trusts and foundations for estate planning will also be addressed.
Topics and speakers
Tax pitfalls in estate planning (learn more)
Life estate planning incorporating the new business succession law, with an emphasis on the life transfer of real estate, claims, participations and partnerships.
Dr. iur. Ruth Bloch-Riemer, certified tax expert, Partner Bär & Karrer AG, Zurich
Possibilities and limits of trust and foundation for structuring succession (learn more)
Use of Swiss and foreign foundations and trusts for persons domiciled in Switzerland and persons (Swiss nationals) domiciled abroad; including questions on the treaty eligibility of such asset structures.
Dr. iur. Natalie Peter, LL.M., TEP, Partner Blum & Grob Rechtsanwälte AG, Zurich
Tax consequences of inheritance and division of an estate (learn more)
Taxation of inheritance, taking into account intercantonal and international aspects, with a focus on benefits from insurance companies, real estate and partnerships and corporations in the estate; tax planning of inheritance division, taking into account various inheritance division variants in the intercantonal and international environment and including valuation issues.
MLaw Alexandra Hirt, attorney at law, certified tax expert, TEP, Associate Lenz & Staehelin, Zurich
Executors and heirs in tax law - what to look out for?
The most important rights and duties of the executor and the heirs presented on the basis of practical examples with explanations.
Dr. iur. Jasmin Malla, LL.M., Tax Advisor, Barandun AG, Zurich, and Substitute Judge at the Zurich Tax Appeals Court
Facilitated subsequent taxation, tax succession and liability of heirs (learn more)
Practical examples of facilitated subsequent taxation including the distinction from voluntary disclosure and treatment of the surviving partner; significance of tax succession and liability of heirs.
Nicole Bühler, certified business lawyer FH, MAS in Taxation FH/LL.M., CAS UZH UniLU in inheritance law, specialist in tax and inheritance consulting at Credit Suisse (Switzerland) Ltd, Zurich
